CIS payment and deduction statement template (PDF, Word and Excel)

This template is for information and record keeping. It is not an HMRC form, and HMRC doesn't require this exact layout.

What the statement must show

When a CIS contractor makes a deduction from a subcontractor's payment, GOV.UK says they must give the subcontractor a payment and deduction statement within 14 days of the end of each tax month. HMRC lets contractors choose the style of the statement, but says it must include at least:

• the contractor's own name and employer's tax reference
• the end date of the tax month in which the payment was made (for example, "tax month ending 5 November 2026"), or the payment date if it covers a single payment
• the subcontractor's name and Unique Taxpayer Reference (UTR)
• the subcontractor's verification number, only if they couldn't be verified and the higher rate of deduction was applied
• the gross amount of the payments made to the subcontractor (excluding VAT)
• the cost of any materials that reduced the amount the deduction was worked out on
• the amount of the deduction

HMRC says a contractor may add other information that helps the subcontractor understand the payment, such as the VAT charged by the subcontractor. A statement can be issued once for each tax month or once per payment, and it may be sent electronically only if both sides agree and it is in a form the subcontractor can store and print. If a statement is lost, the contractor can issue a duplicate, which HMRC says should be clearly marked "Duplicate".

When it's due

A tax month runs from the 6th of one month to the 5th of the next. The statement is due within 14 days of the end of the tax month, so for the tax month ending 5 November the statement must be with the subcontractor by 19 November. Contractors also file a monthly return to HMRC by the 19th. See the CIS monthly return explained.

What's in the template

• Boxes for the contractor, the employer's tax reference, the subcontractor, their UTR and a verification number if one applies.
• The tax month ending date.
• A table of payments in the month. For each one: gross payment excluding VAT, materials cost, the amount liable to deduction and the deduction.
• Totals, the deduction rate (20%, 30% or 0%), the total deduction and the net amount paid before VAT. In the Excel version these are worked out for you.
• An optional line for VAT, a "Duplicate" reminder and a checklist page.

Worked example

For the tax month ending 5 November 2026, a contractor paid a subcontractor on three weekly invoices. The third included £120 of materials the subcontractor paid for directly. All figures exclude VAT.

The subcontractor is paid £2,820.00 − £540.00 = £2,280.00, plus any VAT. The statement is due by 19 November 2026. Check the arithmetic with the CIS calculator.

For subcontractors: check every statement

1. Match the gross figure to the invoices you sent for that tax month.
2. Check the materials figure matches what you showed on your invoices.
3. Check the rate: deduction ÷ amount liable should be 20%, 30% or 0% as HMRC told the contractor.
4. Keep it. The deductions count towards your tax and National Insurance bill, and HMRC may ask for evidence when you claim them back. See claiming back CIS deductions and CIS payment and deduction statements explained.

For contractors

You work out the deduction from the gross amount of the invoice excluding VAT, less the amount the subcontractor paid for materials and certain other costs (GOV.UK lists consumable stores, fuel other than for travelling, plant hire and the cost of manufacturing or prefabricating materials as well), then apply the rate HMRC gave you when you verified them. Keep records of each gross payment excluding VAT, the deductions, and the materials cost for at least 3 years after the end of the tax year they relate to. Your software may already produce statements. If it doesn't, this template covers the required items.